A seller gives you a price of $400 for a barrel of specialized chemicals. Included in this price is a per barrel set up charge (tooling) of $40.50. The industry they are part of operates at 10% profit and 5% SGA (both are a percent of the selling price). Using reverse price analysis, what is the estimated cost (sum of labor, material, and overhead) for this supplier to produce these chemicals? Group of answer choices